ABOC: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
ABOC
Largest movements
- Current investments -€80,000
no longer reported in 2025 (was €80,000)
- Cash +€78,221
up €78,221 (+158%), from €49,587 to €127,809
mainly Current investments (+€80,000) and Depreciation (+€7,666)
- Tangible fixed assets -€7,666
down €7,666 (-18.4%), from €41,702 to €34,037
of which Land and buildings: -€7,251
- Profit (loss) carried forward -€7,139
down €7,139 (-17.0%), from €41,876 to €34,737
- Provisions -€24,132
no longer reported in 2025 (was €24,132)
- Depreciation -€6,183
down €6,183 (-44.6%), from €13,849 to €7,666
- Other operating charges +€6,055
up €6,055 (+186%), from €3,248 to €9,303
- Financial income -€1,004
down €1,004 (-43.9%), from €2,285 to €1,282
- Gross operating margin -€549
down €549 (-5.9%), from €9,247 to €8,698
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €174,101 | €164,675 | -€9,425 | -5.4% |
| Fixed assets | 21/28 | €41,702 | €34,037 | -€7,666 | -18.4% |
| Tangible fixed assets | 22/27 | €41,702 | €34,037 | -€7,666 | -18.4% |
| Land and buildings | 22 | €41,258 | €34,007 | -€7,251 | -17.6% |
| Furniture and vehicles | 24 | €444 | €30 | -€415 | -93.4% |
| Current assets | 29/58 | €132,398 | €130,639 | -€1,760 | -1.3% |
| Amounts receivable within one year | 40/41 | €2,382 | €2,830 | +€448 | +18.8% |
| Trade receivables | 40 | €1,760 | €1,760 | = | 0.0% |
| Other amounts receivable | 41 | €622 | €1,070 | +€448 | +71.9% |
| Current investments | 50/53 | €80,000 | - | -€80,000 | |
| Cash at bank and in hand | 54/58 | €49,587 | €127,809 | +€78,221 | +158% |
| Deferred charges and accrued income | 490/1 | €429 | - | -€429 | |
| Total equity and liabilities | 10/49 | €174,101 | €164,675 | -€9,425 | -5.4% |
| Equity | 10/15 | €145,454 | €138,314 | -€7,139 | -4.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €84,985 | €84,985 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €9,779 | €9,779 | = | 0.0% |
| Distributable reserves | 133 | €73,347 | €73,347 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,876 | €34,737 | -€7,139 | -17.0% |
| Provisions and deferred taxes | 16 | €24,132 | €24,132 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €24,132 | €24,132 | = | 0.0% |
| Other liabilities and charges | 164/5 | €24,132 | €24,132 | = | 0.0% |
| Amounts payable | 17/49 | €4,515 | €2,229 | -€2,286 | -50.6% |
| Amounts payable within one year | 42/48 | €3,815 | €2,229 | -€1,586 | -41.6% |
| Trade debts | 44 | €1,586 | - | -€1,586 | |
| Suppliers | 440/4 | €1,586 | - | -€1,586 | |
| Other amounts payable | 47/48 | €2,229 | €2,229 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €700 | - | -€700 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,849 | €7,666 | -€6,183 | -44.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €24,132 | - | -€24,132 | |
| Other operating charges | 640/8 | €3,248 | €9,303 | +€6,055 | +186% |
| Gross operating margin | 9900 | €9,247 | €8,698 | -€549 | -5.9% |
| Operating profit (loss) | 9901 | -€31,982 | -€8,271 | +€23,711 | +74.1% |
| Financial income | 75/76B | €2,285 | €1,282 | -€1,004 | -43.9% |
| Recurring financial income | 75 | €2,285 | €1,282 | -€1,004 | -43.9% |
| Financial charges | 65/66B | €138 | €150 | +€12 | +8.6% |
| Recurring financial charges | 65 | €138 | €150 | +€12 | +8.6% |
| Profit (loss) for the period before taxes | 9903 | -€29,835 | -€7,139 | +€22,696 | +76.1% |
| Profit (loss) for the period | 9904 | -€29,835 | -€7,139 | +€22,696 | +76.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,835 | -€7,139 | +€22,696 | +76.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.